If Park Bank is liable for not spotting Sujata "Sue" Sachdeva's $34 million embezzlement from Koss Corp., then so is chief executive Michael Koss, the bank argues in a new lawsuit.

In a suit filed last week, the bank argues that if a jury finds Park Bank liable for the loss, then Michael Koss and Grant Thornton, the firm's former auditor, should have to pay some of the award.

"Park Bank denies any and all liability to Koss in this case," Park Bank wrote in its action. "Nevertheless, should Park Bank be found liable to Koss (Corp.) and required to pay damages to Koss in this case those damages will have been the result of a common liability of Park Bank, Michael Koss and Grant Thornton, thereby entitling Park Bank to (a) contribution from Michael Koss and Grant Thornton."(3)

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All things being equal, and costs being the same, is there an NFL franchise that would choose Jay Cutler over Russell Wilson? There are four other QBs on the list I'd take over Cutler, but those are subject o debate.

I am not sure if these comments are directed at the article or just in general. In general I too would take Wilson and Kaepernick over Cutler. I would also strongly consider Sam Bradford, Andy Dalton, and Ryan Tannehill as well with the latter two being purely off of potential. I think Sam Bradford would look better if he had a better group of receivers to throw to.

As for the article, it isn't about who is the better franchise QB, it is about who had the better season this year. With that said, I still don't see how Satfford and Cutler are so far apart on his list. They have almost the same QB rating, similar yards per attempt, similar TD/INT ratio, and both QBs relied way too much on one receiver. Both also seem to have that so-called "gunslinger" mentality too that is very evident in their performance. They should probably be ranked 19 and 20 rather than 12 and 20.

Me too. Cutler's better than Wilson right now based on history (stat-wise). Let's see if Wilson & Kaepernic are one-year-wonders first before rating them too high. Both had solid seasons, but I see both as a more mobile Trent Dilfer (a QB that succeeded due to a great defense more than QB skill) than an upper-echelon QB.

No. He was legitimately injured, and much like Ponder this past weekend could not play. The Bears wouldn't let Cutler go back in, despite what you may choose to believe. Perhaps he should have suffered the same fate as RGIII to satisfy you?

Oh he was really hurt, was he? Funny, I don't recall hearing about any offseason surgeries or rehab. And also quite curious how he was captured on film a few days later dancing with his girlfriend in a Hollywood nightclub. Sure, Jay might have had a boo-boo on his knee, but the fact is, he faked that injury to spare himself the humiliation of how lousy he was playing. He's a quitter...................He quit on his team with the Super Bowl on the line.........

"the fact is, he faked that injury to spare himself the humiliation of how lousy he was playing"

From reading that I would suggest you find a dictionary and look up what "Fact" means, and then also "Opinion".

Cutler had a sprain, not a tear. Do you have surgery on your sprains? If I recall correctly the Bears even stated a few days after the game even had they won Cutler would have been unable to play in the Super Bowl due to the injury.

cutler was injured. just because he didn't have surgery means nothing. not all ligament and cartilage injuries require surgery. i put that PR onus on the bears. they did not handle it well and basically threw their QB under the bus.

as for cutler, i don't like the guy and he comes as a whiny beeyatch.

however, he's gotten absolutely pummeled behind that pathetic o-line and has had very little to work with.

As for fact and opinion, I guess nobody will ever know how injured Cutler was except Jay himself. And as for poor Jay getting pummeled behind a weak line, I believe our QB has gotten sacked more than anyone over the last few years, and you don;t see him shoving his linemen on national TV...............

When Cutler went down last year, the bears lost out and went 7-9 (correct me if i'm wrong on the record). His line stinks, and he still keeps them in the hunt. But he is not a winner as shown since his time in Chicago. That being said, Wilson, Griffin III, and Luck will all be ranked above Cutler this time next year as their respective teams improve around them. Kapernick? I honestly haven't watched many of his games, so i can't make a sound judgement

I completely agree with some of the chatter here about improving the Green Bay Packers OL for the 2013 season and beyond. In round one I really want us to draft either Central Michigan LT Eric Fisher or Alabama C / G / T Barret Jones. It is very possible that Fisher will not be available when the Packers draft, therefore Jones might have to be the selection, and that certainly would not be a bad consolation prize. A top notch, young, C is an absolute must find for the 2013 season. Future Hall of Famer Jeff Saturday is done and should never have been signed in the first place. C / G Evan Dietrich-Smith is a nice back-up but certainly he is not a starting NFL OL.

Two other OL that would look good in a Packers' uniform but should not be drafted until round three or four are Oregon G Kyle Long and Kent State LT Brian Winters. It should be noted that Long has been listed as an OT but has lined-up mostly at G for the Ducks. Winters probably needs a year to develop but he has the ability to become a solid NFL LT or at the very least RT. One developmental OL that should be available in round five or six is Stanford C Sam Schwartzstein.

Getting a healthy RT Bryan Bulaga back would really help the OL as well.

Here here, Pack! The OL has to be improved for next year. The biggest need is at RT and LT. Newhouse is NOT the prototypical LT because he has short hands and doesn't move his feet well. Van Roten is a rookie who really needs more time on the practice squad to develop, but not really a stud RT.

If you really want to see how a better line improves a team, look no further than the Vikings. Last year, they were horrible, giving up 46 sacks. Ponder was running for his life and consequently was one of the worst QBs. But this year, after drafting Matt Kalil, the whole line was completely better. Thus leading to their 10-6 year and AP to a an almost record rushing title. That was NOT COINCIDENCE.

I don't know how this year's Superbowl run will turn out, but if it fails, it will be because of the OL. The 2010 Packers had a solid line. With Baluga and Datko in the mix for 2013, the team should have some good competition at OL.

Are you both writing off Sherrod thinking he won't be able to come back from his broken leg? The line definitely needs improvement. Barclay is an interesting case. I see a young Tauscher whenever I look at him. With a full offseason and added strength for next year, maybe he can give Bulaga some competition. Didn't the Pack originally draft Bulaga to be a LT? If Barclay improves keep him at RT and move Sherrod or Bulaga to LT. Add a few quality guys from the draft to challenge the starting lineup and this line is looking much better for next season. For a line with two undrafted FAs, two 4th round picks, and a 5th round pick they are holding their own.

If Jerry Kramer can't get into the NFL Hall of Fame, how is Jeff Saturday gonna get in?

After listening to the things Saban had to say about Barrett Jones after the Title Game, if he's the Packers pick @ #32, I'd be thrilled. The top interior lineman are being drafted higher than ever though, so I'm not convinced he'll be there.

IF a tackle is drafted, if I had to bet on one being drafted, I think it will be in the mid-rounds. As far as the top teir guys, I think the best we could hope for is a Bulaga-type situation where we get that player sliding down for whatever reason. @ #32, they are not gonna get a top flight LT without some good fortune.

Haven't been on-line for a couple of days, I apologize for the late responses.

factsoverVOLUME - I haven't completely written off OT Derrick Sherrod but I'm pretty close. I also realize it doesn't matter what I think or believe, the only vote that matters for the Packers, as we all know, is GM Ted Thompson. My being on owner means zero. (I hope you laughed at that one.)

I watch a ton of college football and I saw Sherrod and Mississippi State several times over a two year or three year period and my opinion is and remains to this day, that Sherrod was unimpressive and was not worthy of being drafted any earlie than round three or four. He didn't have movement in the run game and he gave him many multiple sacks, hurries and pressures. I don't have all the stats, but Thompson certainly did, and I remained stunned and disappointed that he (Thompson) thought Sherrod was the next-in-line to replace former LT Chad Clifton.

Quickly addressing RT Bryan Bulaga. Yes, Bulaga played LT at Iowa but most people, myself included, felt that his short arms and average athletic ability made him a RT or even RG talent only. Bulaga is not an NFL LT; that's just being 100% honest and there is nothing wrong with that. We all have our God given traits.

Mel Kiper Jr. - I'm sure you understand that many, many sports writers and NFL historians feel that the Vince Lombardi era Green Bay Packers have too many people in the Hall of Fame. Unfortunately G Jerry Kramer is the one most being punished for this thought process. The Packers were, as you know, by far and away, the best organization in the NFL for an entire decade and Kramer was considered the best G in all of the NFL. For him not to be in the Hall of Fame is absolutely insane. I'm sure you would agree with all of this.

As for C Jeff Saturday and him going into the Hall of Fame. IMO, he is a lock. Unless someone is a hard core NFL fan or a dire hard Indianapolis Colts fan, one would be hard pressed to name any other OL from those outstanding, two Super Bowl appearance with one win, Colts' teams. Saturday played a key role in their success, went to multiple Pro Bowls and is considered by many, including me, to be the best C of his generation.

I think Jaws is way over-rated as an analyst. He played the position. Shouldn't he know that you still need to find passing lanes to throw in? Maybe if someone is 6'7" or heigher, but he is 6'2". Did he really think those 3" was the reason that made him successful and prevent Russell Wilson from doing the same, or the 1" that separates Wilson and Brees? For someone that played the position, he comes across sounding dumb more often than not and seems to lack some common sense.